Composition scheme threshold increased, expanding eligibility for small taxpayers to opt for composition levy under section 10. The Composition Scheme under section 10 is amended to permit eligible registered persons whose aggregate turnover in the preceding financial year falls below the revised threshold to opt to pay tax under rule 7 instead of tax under section 9, with a lower threshold applying in specified hilly States. Certain manufacturers are disqualified from opting for composition levy by reference to specified tariff items and descriptions; interpretations of tariff references follow the First Schedule to the Customs Tariff Act. The notification supersedes the earlier notification and specifies its effective date.